From our private database of 44,500+ case briefs, written and edited by humans—never with AI.
Eisner v. Macomber
United States Supreme Court
252 U.S. 189 (1920)
Facts
Myrtle Macomber (plaintiff) owned 2,200 shares of stock in the Standard Oil Company of California (Standard), a publicly traded company. Standard experienced increased growth in its value and issued a 50 percent stock dividend. As a result, Macomber received an additional 1,100 shares of Standard stock. Pursuant to the Revenue Act of September 8, 1916 (Act), c. 463, 39 Stat. 756, et seq., the United States government (defendant) sought to tax Macomber on the 1,100 shares of stock that she received. Macomber sued the government, asserting that the stock dividend was not taxable income. The district court ruled in favor of Macomber. The United States Supreme Court granted certiorari.
Rule of Law
Issue
Holding and Reasoning (Pitney, J.)
Dissent (Brandeis, J.)
Dissent (Holmes, J.)
What to do next…
Here's why 707,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 44,500 briefs, keyed to 983 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
